NADART accepts direct voluntary contributions in some situations. Direct voluntary contributions are after-tax dollars submitted directly to NADART in addition to those contributions made to NADART via payroll deduction. The determination of the allowable amount is based on your compensation as defined in Section 415 of the Internal Revenue Code (IRC). IRC 415 was amended effective January 1, 1998, to include not only compensation subject to federal income tax withholding, but also deferrals to a 401(k) plan and a Section 125 “cafeteria” plan. However, wages earned prior to your eligibility date in the plan must not be included in the determination.